NARESH KUKKALA,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

PDF · subscribers
ITA 1458/HYD/2019Status: DisposedITAT Hyderabad23 September 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that since Form(s)-3 under the Vivad Se Viswas scheme had already been issued, there was no purpose in keeping the appeal pending. The appeal was dismissed as withdrawn.

What were the facts?

The assessee's appeal was filed with a significant delay, which was condoned. The assessee had also applied for settlement under the 'Direct Tax Vivad Se Viswas Scheme-2020'.

What were the issues?

Whether the appeal should be dismissed as withdrawn given the assessee's application for settlement under the Vivad Se Viswas scheme and the issuance of Form(s)-3.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A” : HYDERABAD

Before: SHRI S.S.GODARA & SHRI LAXMI PRASAD SAHU

This assessee’s appeal for AY.2014-15 arises from the CIT(A)-7, Hyderabad’s order dated 19-12-2018 passed in appeal No.028 / CIT(A)-7 / 2017-18, in proceedings u/s. 271(1)(c) of the Income Tax Act, 1961 [in short, ‘the Act’].

2.

It transpires at the outset that this assessee’s instant appeal suffers from 214 days delay stated to be attributable to the reason(s) beyond his control as per condonation petition/affidavit. No rebuttal has come from the departmental side. The impugned delay is condoned therefore.

3.

We are informed during the course of hearing from the assessee’s side that he has filed for settlement benefit under the ‘Direct Tax Vivad Se Viswas Scheme-2020’ in prescribed Form No.1 & 2 and Form(s)-3 in tune thereto; also stands issued.

4.

The assessee’s plea in this case is that since the department is yet to finalise the settlement in tune with Form(s)-3 issued under the scheme, this appeal may not be dismissed as withdrawn as on date. We find no merit in assessee’s contentions per se. The fact remains that the assessee has already been issued Form(s)-3, no purpose would be served if this case is kept pending. We therefore order that this appeal be treated as dismissed as withdrawn with a rider that it shall be very much open for the assessee to file for revival of this case, if the settlement benefit under the scheme is denied to him for technical reasons.

5.

This appeal is dismissed as withdrawn in above terms.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →